1. Hertzler Corporation uses customers served as its measure of activity. During November, the company budgeted for 33,000 customers, but actually served 34,000 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served: Revenue: $3.20q Wages and salaries: $26,600 + $1.20q Supplies: $0.40q Insurance: $7,900 Miscellaneous: $6,400 + $0.10q The company reported the following actual results for November:

Required: Showing the company's revenue and spending variances for November. Label each variance as favorable (F) or unfavorable (U).Be sure to include the dollar amount of the variance.